In this case, a Dutch company operated various vacation parks and camping and chalet parks, as well as a campsite. The company charged the tenants and the owners a ‘purification levy’. The question was if this levy was subject to VAT (as the tax authorities argued) or if this levy was a ‘reimbursement’ (as the company argued).
According to the AG, the charge cannot be regarded a ‘pass-through-, or reimbursement. The AG advises the Supreme Court to declare the appeals in cassation unfounded.
Source: FUTD
